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	Attribute Sampling in Auditing	Modello del Rischio di Revisione
Campo	Contabilità	Contabilità
Famiglia	MCDM	MCDM
Anno di origine	1972	1983
Ideatore	American Institute of Certified Public Accountants (AICPA)	American Institute of Certified Public Accountants (AICPA)
Tipo	Statistical sampling technique for control testing	Professional auditing framework
Fonte seminale	American Institute of Certified Public Accountants (AICPA). (2015). Audit Sampling. AU-C Section 530. AICPA Professional Standards.	American Institute of Certified Public Accountants (AICPA). (2015). Audit Risk. AU-C Section 200. AICPA Professional Standards.
Alias	Statistical Attribute Sampling, Compliance Testing, Control Testing Sampling	Risk-Based Audit Planning Model
Correlati	3	4
Sintesi	Attribute sampling is a statistical sampling method used primarily in testing the operating effectiveness of internal controls. Rather than measuring the dollar impact of errors (as in substantive sampling), attribute sampling answers a yes/no question: 'Does this control exist and is it operating as designed?' By determining the sample size and evaluating test results statistically, auditors can reach defensible conclusions about control effectiveness.	The Audit Risk Model is a foundational framework developed by the American Institute of Certified Public Accountants (AICPA) that structures audit planning by decomposing overall audit risk into three components: inherent risk, control risk, and detection risk. This model guides auditors in allocating resources and designing audit procedures proportionate to the level of risk in each account or assertion.